ROOPNARAIN RAMCHANDRA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE question submitted by the Appellate Tribunal for the opinion of this court under Section 66(1) of the Indian Income-tax Act, 1922, hereinafter referred to as "the Act", is as follows :

(2.) THE statement of the case relates to the assessment year 1956-57 and the material facts are as follows:

(3.) THE Income-tax Officer, District I(v), Kanpur, being dissatisfied with the orders passed by the Ap.pellate Assistant Commissioner, filed appeals to the Appellate Tribunal. THE Appellate Tribunal, relying on the decision of the Supreme Court in the case of R. B. Seth Teomal v. Commissioner of Income-tax, [1959] 36 I.T.R. 9; [1959] Supp. 2 S.C.R. 301 (S.C.), held that an objection as to the jurisdiction of the Income-tax Officer on the basis of the place of assessment is not justiciable and, therefore, the Appellate Assistant Commissioner was in error in holding that the Income-tax Officer, District I(v), had no jurisdiction to make an assessment of the assessee as an "association of persons" for the assessment year 1956-57. In the result, the Tribunal quashed the orders of the Appellate Assistant Commissioner and directed him to dispose of the case in accordance with law on the other grounds raised before him.